{
    "id": 46306,
    "date": "2025-09-03T03:54:09",
    "date_gmt": "2025-09-02T20:54:09",
    "guid": {
        "rendered": "https:\/\/hbbgroup.net\/bo-tai-chinh-de-xuat-muc-thue-20-tren-lai-ban-chung-khoan-hang-nam\/"
    },
    "modified": "2025-09-03T03:54:09",
    "modified_gmt": "2025-09-02T20:54:09",
    "slug": "bo-tai-chinh-de-xuat-muc-thue-20-tren-lai-ban-chung-khoan-hang-nam",
    "status": "publish",
    "type": "post",
    "link": "https:\/\/hbbgroup.net\/en_us\/bo-tai-chinh-de-xuat-muc-thue-20-tren-lai-ban-chung-khoan-hang-nam\/",
    "title": {
        "rendered": "B\u1ed9 T\u00e0i ch\u00ednh \u0111\u1ec1 xu\u1ea5t m\u1ee9c thu\u1ebf 20% tr\u00ean l\u00e3i b\u00e1n ch\u1ee9ng kho\u00e1n h\u00e0ng n\u0103m"
    },
    "content": {
        "rendered": "<div itemprop=\"articleBody\" id=\"vst_detail\">\n<p>B\u1ed9 T\u00e0i ch\u00ednh \u0111\u1ec1 xu\u1ea5t m\u1ee9c thu\u1ebf 20% tr\u00ean l\u00e3i b\u00e1n ch\u1ee9ng kho\u00e1n h\u00e0ng n\u0103m<\/p>\n<p>D\u1ef1 th\u1ea3o Lu\u1eadt Thu\u1ebf TNCN (thay th\u1ebf), B\u1ed9 T\u00e0i ch\u00ednh d\u1ef1 ki\u1ebfn s\u1eeda quy \u0111\u1ecbnh v\u1ec1 c\u00e1ch t\u00ednh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n v\u1edbi ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n, ch\u1ee9ng kho\u00e1n.<\/p>\n<p>T\u1eeb th\u1ef1c ti\u1ec5n th\u1ef1c hi\u1ec7n th\u1eddi gian qua, c\u0169ng nh\u01b0 xu h\u01b0\u1edbng, kinh nghi\u1ec7m c\u1ee7a c\u00e1c n\u01b0\u1edbc th\u1eddi gian g\u1ea7n \u0111\u00e2y, B\u1ed9 T\u00e0i ch\u00ednh cho r\u1eb1ng c\u1ea7n thi\u1ebft nghi\u00ean c\u1ee9u \u0111\u1ec3 quy \u0111\u1ecbnh r\u00f5 ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf, thu\u1ebf su\u1ea5t \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n, ch\u1ee9ng kho\u00e1n. Do \u0111\u00f3, B\u1ed9 T\u00e0i ch\u00ednh \u0111\u1ec1 xu\u1ea5t s\u1eeda \u0111\u1ed5i, ho\u00e0n thi\u1ec7n quy \u0111\u1ecbnh v\u1ec1 thu nh\u1eadp ch\u1ecbu thu\u1ebf TNCN v\u00e0 c\u00e1ch t\u00ednh thu\u1ebf \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n, ch\u1ee9ng kho\u00e1n c\u1ee7a c\u00e1 nh\u00e2n (bao g\u1ed3m c\u1ea3 ch\u1ee9ng kho\u00e1n ph\u00e1i sinh).<\/p>\n<p>C\u1ee5 th\u1ec3, thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n c\u1ee7a c\u00e1 nh\u00e2n c\u01b0 tr\u00fa \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng thu nh\u1eadp t\u00ednh thu\u1ebf nh\u00e2n v\u1edbi thu\u1ebf su\u1ea5t 20% theo t\u1eebng l\u1ea7n chuy\u1ec3n nh\u01b0\u1ee3ng. <\/p>\n<p>Trong \u0111\u00f3, thu nh\u1eadp t\u00ednh thu\u1ebf \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng gi\u00e1 b\u00e1n tr\u1eeb gi\u00e1 mua v\u00e0 c\u00e1c kho\u1ea3n chi ph\u00ed h\u1ee3p l\u00fd li\u00ean quan \u0111\u1ebfn vi\u1ec7c t\u1ea1o ra thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n. Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng x\u00e1c \u0111\u1ecbnh gi\u00e1 mua v\u00e0 c\u00e1c chi ph\u00ed li\u00ean quan th\u00ec thu\u1ebf \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng gi\u00e1 b\u00e1n nh\u00e2n v\u1edbi thu\u1ebf su\u1ea5t 2%.<\/p>\n<p>V\u1edbi chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n, B\u1ed9 T\u00e0i ch\u00ednh c\u0169ng \u0111\u1ec1 xu\u1ea5t thu\u1ebf TNCN \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng thu nh\u1eadp t\u00ednh thu\u1ebf nh\u00e2n v\u1edbi thu\u1ebf su\u1ea5t 20%.  <\/p>\n<p>Trong \u0111\u00f3, ph\u1ea7n thu nh\u1eadp t\u00ednh thu\u1ebf \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng gi\u00e1 b\u00e1n tr\u1eeb gi\u00e1 mua v\u00e0 c\u00e1c kho\u1ea3n chi ph\u00ed h\u1ee3p l\u00fd li\u00ean quan \u0111\u1ebfn vi\u1ec7c t\u1ea1o ra thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n trong k\u1ef3 t\u00ednh thu\u1ebf (theo n\u0103m). Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c gi\u00e1 mua v\u00e0 chi ph\u00ed li\u00ean quan th\u00ec thu\u1ebf \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng gi\u00e1 b\u00e1n ch\u1ee9ng kho\u00e1n nh\u00e2n v\u1edbi thu\u1ebf su\u1ea5t 0.1% theo t\u1eebng l\u1ea7n chuy\u1ec3n nh\u01b0\u1ee3ng.<\/p>\n<p>Th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh thu nh\u1eadp t\u00ednh thu\u1ebf l\u00e0 th\u1eddi \u0111i\u1ec3m giao d\u1ecbch ho\u00e0n th\u00e0nh theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt <\/p>\n<p>Tr\u01b0\u1edbc \u0111\u00e2y, Lu\u1eadt thu\u1ebf TNCN s\u1ed1 04\/2007\/QH12 (hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 01\/01\/2009) quy \u0111\u1ecbnh hai ph\u01b0\u01a1ng ph\u00e1p thu thu\u1ebf \u0111\u1ed1i v\u1edbi chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n. C\u1ee5 th\u1ec3, t\u00ednh theo thu\u1ebf su\u1ea5t 20% tr\u00ean thu nh\u1eadp n\u0103m (gi\u00e1 b\u00e1n tr\u1eeb \u0111i gi\u00e1 mua v\u00e0 c\u00e1c chi ph\u00ed li\u00ean quan), n\u1ebfu kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c gi\u00e1 v\u1ed1n, c\u00e1c chi ph\u00ed li\u00ean quan v\u00e0 c\u00f3 ch\u1ee9ng t\u1eeb ch\u1ee9ng minh th\u00ec n\u1ed9p thu\u1ebf 0.1% tr\u00ean gi\u00e1 b\u00e1n t\u1eebng l\u1ea7n v\u00e0 kh\u00f4ng ph\u1ea3i quy\u1ebft to\u00e1n thu\u1ebf khi k\u1ebft th\u00fac n\u0103m t\u00ednh thu\u1ebf.<\/p>\n<p>Tr\u01b0\u1eddng h\u1ee3p c\u00e1 nh\u00e2n \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p thu thu\u1ebf theo thu\u1ebf su\u1ea5t 20%, c\u00f3 k\u1ef3 t\u00ednh thu\u1ebf theo n\u0103m th\u00ec m\u1ed7i l\u1ea7n chuy\u1ec3n nh\u01b0\u1ee3ng c\u00e1 nh\u00e2n t\u1ea1m n\u1ed9p thu\u1ebf 0.1% tr\u00ean gi\u00e1 b\u00e1n ch\u1ee9ng kho\u00e1n t\u1eebng l\u1ea7n, cu\u1ed1i n\u0103m quy\u1ebft to\u00e1n \u0111\u01b0\u1ee3c tr\u1eeb s\u1ed1 thu\u1ebf \u0111\u00e3 t\u1ea1m n\u1ed9p trong n\u0103m. \u0110\u1ebfn cu\u1ed1i n\u0103m n\u1ebfu c\u00e1 nh\u00e2n chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n c\u00f3 y\u00eau c\u1ea7u quy\u1ebft to\u00e1n thu\u1ebf theo thu\u1ebf su\u1ea5t 20% tr\u00ean thu nh\u1eadp v\u00e0 c\u00f3 \u0111\u1ea7y \u0111\u1ee7 ch\u1ee9ng t\u1eeb ch\u1ee9ng minh gi\u00e1 v\u1ed1n v\u00e0 c\u00e1c chi ph\u00ed li\u00ean quan th\u00ec th\u1ef1c hi\u1ec7n khai quy\u1ebft to\u00e1n thu\u1ebf tr\u1ef1c ti\u1ebfp v\u1edbi c\u01a1 quan thu\u1ebf. <\/p>\n<p>\u0110\u1ec3 minh b\u1ea1ch v\u1ec1 ch\u00ednh s\u00e1ch, tr\u00e1nh v\u01b0\u1edbng m\u1eafc trong th\u1ef1c hi\u1ec7n v\u00e0 c\u1ea3i c\u00e1ch v\u1ec1 th\u1ee7 t\u1ee5c h\u00e0nh ch\u00ednh, Lu\u1eadt s\u1ed1 71\/2014\/QH13 s\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0111i\u1ec1u c\u1ee7a c\u00e1c Lu\u1eadt v\u1ec1 thu\u1ebf (hi\u1ec7u l\u1ef1c t\u1eeb ng\u00e0y 01\/01\/2015) quy \u0111\u1ecbnh th\u1ed1ng nh\u1ea5t m\u1ed9t ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n theo thu\u1ebf su\u1ea5t 0.1% tr\u00ean gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng t\u1eebng l\u1ea7n.<\/p>\n<p>\u1ede m\u1ed9t s\u1ed1 n\u01b0\u1edbc, h\u1ea7u h\u1ebft c\u00e1c lo\u1ea1i thu\u1ebf thu nh\u1eadp t\u1eeb v\u1ed1n \u0111\u1ec1u ph\u1ea3i n\u1ed9p thu\u1ebf. Tuy nhi\u00ean, c\u00e1ch th\u1ee9c v\u00e0 ph\u01b0\u01a1ng th\u1ee9c thu thu\u1ebf c\u1ee7a c\u00e1c n\u01b0\u1edbc c\u0169ng r\u1ea5t kh\u00e1c nhau. C\u00f3 qu\u1ed1c gia thu theo t\u1ef7 l\u1ec7 ph\u1ea7n tr\u0103m tr\u00ean gi\u00e1 chuy\u1ec3n nh\u01b0\u1ee3ng, c\u00f3 qu\u1ed1c gia thu theo thu nh\u1eadp c\u00f3 \u0111\u01b0\u1ee3c t\u1eeb ho\u1ea1t \u0111\u1ed9ng chuy\u1ec3n nh\u01b0\u1ee3ng, c\u00f3 qu\u1ed1c gia \u00e1p d\u1ee5ng ch\u00ednh s\u00e1ch thu\u1ebf kh\u00e1c gi\u1eefa ch\u1ee9ng kho\u00e1n ni\u00eam y\u1ebft v\u00e0 ch\u1ee9ng kho\u00e1n ch\u01b0a ni\u00eam y\u1ebft. <\/p>\n<p>Ch\u1eb3ng h\u1ea1n Indonesia \u00e1p d\u1ee5ng m\u1ee9c thu\u1ebf kh\u1ea5u tr\u1eeb t\u1ea1i ngu\u1ed3n 0.1% \u0111\u1ed1i v\u1edbi doanh thu t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng c\u1ed5 phi\u1ebfu ni\u00eam y\u1ebft tr\u00ean th\u1ecb tr\u01b0\u1eddng ch\u1ee9ng kho\u00e1n. Ngo\u00e0i ra, \u0111\u1ed1i v\u1edbi ng\u01b0\u1eddi s\u00e1ng l\u1eadp, s\u1ebd ph\u1ea3i ch\u1ecbu th\u00eam thu\u1ebf 0.5% \u0111\u1ed1i v\u1edbi gi\u00e1 tr\u1ecb ph\u00e1t h\u00e0nh c\u1ed5 phi\u1ebfu l\u1ea7n \u0111\u1ea7u ra c\u00f4ng ch\u00fang, b\u1ea5t k\u1ec3 c\u1ed5 phi\u1ebfu ph\u00e1t h\u00e0nh \u0111\u1ec3 n\u1eafm gi\u1eef hay b\u00e1n. <\/p>\n<p>T\u1ea1i Philippines, thu\u1ebf TNCN \u0111\u1ed1i v\u1edbi chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n ni\u00eam y\u1ebft l\u00e0 0.6% gi\u00e1 tr\u1ecb giao d\u1ecbch; thu t\u1eeb b\u00e1n ch\u1ee9ng kho\u00e1n ch\u01b0a ni\u00eam y\u1ebft b\u1ecb \u0111\u00e1nh thu\u1ebf 15%.  <\/p>\n<p>\u1ede Nh\u1eadt B\u1ea3n, thu nh\u1eadp t\u1eeb vi\u1ec7c b\u00e1n m\u1ed9t s\u1ed1 ch\u1ee9ng kho\u00e1n c\u1ee5 th\u1ec3 (bao g\u1ed3m c\u1ed5 phi\u1ebfu\/v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu trong c\u00f4ng ty, tr\u00e1i phi\u1ebfu ch\u1ee9ng quy\u1ec1n\u2026) \u0111\u01b0\u1ee3c \u0111\u00e1nh thu\u1ebf t\u00e1ch bi\u1ec7t v\u1edbi c\u00e1c ngu\u1ed3n thu nh\u1eadp kh\u00e1c, t\u1ef7 l\u1ec7 c\u1ed1 \u0111\u1ecbnh l\u00e0 20.315% (thu\u1ebf qu\u1ed1c gia 15.315% v\u00e0 thu\u1ebf c\u01b0 d\u00e2n \u0111\u1ecba ph\u01b0\u01a1ng 5%). <\/p>\n<p>Trung Qu\u1ed1c \u00e1p d\u1ee5ng thu\u1ebf su\u1ea5t 20% tr\u00ean thu nh\u1eadp t\u1eeb chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u1ea3n kh\u00f4ng ni\u00eam y\u1ebft, x\u00e1c \u0111\u1ecbnh b\u1eb1ng doanh thu tr\u1eeb \u0111i chi ph\u00ed li\u00ean quan. <\/p>\n<p>Hay t\u1ea1i Th\u00e1i Lan, c\u00e1c lo\u1ea1i thu nh\u1eadp t\u1eeb v\u1ed1n \u0111\u1ec1u ph\u1ea3i ch\u1ecbu thu\u1ebf nh\u01b0 thu nh\u1eadp th\u00f4ng th\u01b0\u1eddng tr\u1eeb m\u1ed9t s\u1ed1 lo\u1ea1i thu nh\u1eadp nh\u01b0 v\u1ed1n thu \u0111\u01b0\u1ee3c t\u1eeb vi\u1ec7c b\u00e1n c\u1ed5 phi\u1ebfu c\u1ee7a m\u1ed9t c\u00f4ng ty \u0111\u01b0\u1ee3c ni\u00eam y\u1ebft tr\u00ean S\u1edf Giao d\u1ecbch Ch\u1ee9ng kho\u00e1n Th\u00e1i Lan; thu nh\u1eadp t\u1eeb vi\u1ec7c b\u00e1n c\u00e1c tr\u00e1i phi\u1ebfu, t\u00edn phi\u1ebfu ho\u1eb7c c\u00f4ng c\u1ee5 n\u1ee3 kh\u00f4ng ch\u1ecbu l\u00e3i su\u1ea5t do m\u1ed9t t\u1ed5 ch\u1ee9c doanh nghi\u1ec7p ph\u00e1t h\u00e0nh, tr\u1eeb tr\u01b0\u1eddng h\u1ee3p tr\u00e1i phi\u1ebfu ho\u1eb7c c\u00f4ng c\u1ee5 n\u1ee3 \u0111\u01b0\u1ee3c b\u00e1n l\u1ea7n \u0111\u1ea7u ti\u00ean v\u1edbi gi\u00e1 th\u1ea5p h\u01a1n gi\u00e1 mua l\u1ea1i c\u1ee7a ch\u00fang cho m\u1ed9t c\u00e1 nh\u00e2n; thu nh\u1eadp t\u1eeb vi\u1ec7c b\u00e1n ch\u1ee9ng kho\u00e1n ni\u00eam y\u1ebft tr\u00ean c\u00e1c S\u1edf Giao d\u1ecbch Ch\u1ee9ng kho\u00e1n \u1edf c\u00e1c n\u01b0\u1edbc th\u00e0nh vi\u00ean Hi\u1ec7p h\u1ed9i c\u00e1c qu\u1ed1c gia \u0110\u00f4ng Nam \u00c1 (ASEAN) v\u00e0 \u0111\u01b0\u1ee3c giao d\u1ecbch th\u00f4ng qua ASEAN Link, kh\u00f4ng bao g\u1ed3m ch\u1ee9ng kho\u00e1n d\u01b0\u1edbi d\u1ea1ng t\u00edn phi\u1ebfu kho b\u1ea1c, tr\u00e1i phi\u1ebfu, t\u00edn phi\u1ebfu ho\u1eb7c gi\u1ea5y n\u1ee3; l\u1ee3i t\u1ee9c v\u1ed1n v\u00e0 thu nh\u1eadp \u0111\u1ea7u t\u01b0 t\u1eeb c\u00e1c ngu\u1ed3n b\u00ean ngo\u00e0i Th\u00e1i Lan kh\u00f4ng b\u1ecb \u0111\u00e1nh thu\u1ebf.<\/p>\n<p>Vi\u1ec7c thu thu\u1ebf t\u1ef7 l\u1ec7 tr\u00ean doanh thu \u0111\u1ed1i v\u1edbi chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n \u0111\u1ea3m b\u1ea3o t\u00ednh minh b\u1ea1ch, d\u1ec5 th\u1ef1c hi\u1ec7n. Tuy nhi\u00ean, \u0111\u1ed1i v\u1edbi ch\u1ee9ng kho\u00e1n ph\u00e1i sinh, m\u1eb7c d\u00f9 Lu\u1eadt Ch\u1ee9ng kho\u00e1n 2019 quy \u0111\u1ecbnh ch\u1ee9ng kho\u00e1n bao g\u1ed3m c\u1ed5 phi\u1ebfu, tr\u00e1i phi\u1ebfu, ch\u1ee9ng kho\u00e1n ph\u00e1i sinh v\u00e0 c\u00e1c lo\u1ea1i ch\u1ee9ng kho\u00e1n kh\u00e1c, nh\u01b0ng c\u00f3 s\u1ef1 kh\u00e1c bi\u1ec7t v\u1ec1 b\u1ea3n ch\u1ea5t gi\u1eefa ch\u1ee9ng kho\u00e1n c\u01a1 s\u1edf v\u00e0 ch\u1ee9ng kho\u00e1n ph\u00e1i sinh.  <\/p>\n<p>C\u1ee5 th\u1ec3, gi\u00e1 tr\u1ecb c\u1ee7a ch\u1ee9ng kho\u00e1n ph\u00e1i sinh ph\u1ee5 thu\u1ed9c v\u00e0o gi\u00e1 tr\u1ecb c\u1ee7a m\u1ed9t ho\u1eb7c nhi\u1ec1u lo\u1ea1i t\u00e0i s\u1ea3n c\u01a1 s\u1edf, do \u0111\u00f3 kh\u00f4ng c\u00f3 \u0111\u1ea7y \u0111\u1ee7 gi\u00e1 tr\u1ecb n\u1ed9i t\u1ea1i nh\u01b0 ch\u1ee9ng kho\u00e1n c\u01a1 s\u1edf. Nh\u00e0 \u0111\u1ea7u t\u01b0 n\u1eafm gi\u1eef kh\u00f4ng \u0111\u01b0\u1ee3c h\u01b0\u1edfng c\u00e1c quy\u1ec1n c\u1ed5 \u0111\u00f4ng nh\u01b0 khi n\u1eafm gi\u1eef ch\u1ee9ng kho\u00e1n c\u01a1 s\u1edf, nh\u01b0 kh\u00f4ng c\u00f3 quy\u1ec1n tham d\u1ef1 \u0110H\u0110C\u0110, nh\u1eadn c\u1ed5 t\u1ee9c.<\/p>\n<p>Tr\u00ean th\u1ecb tr\u01b0\u1eddng ph\u00e1i sinh kh\u00f4ng di\u1ec5n ra c\u00e1c giao d\u1ecbch chuy\u1ec3n nh\u01b0\u1ee3ng to\u00e0n b\u1ed9 gi\u00e1 tr\u1ecb giao d\u1ecbch v\u00e0 chuy\u1ec3n giao t\u00e0i s\u1ea3n t\u1eeb b\u00ean b\u00e1n cho b\u00ean mua nh\u01b0 th\u1ecb tr\u01b0\u1eddng c\u01a1 s\u1edf (tr\u1eeb h\u1ee3p \u0111\u1ed3ng t\u01b0\u01a1ng lai tr\u00e1i phi\u1ebfu Ch\u00ednh ph\u1ee7 chuy\u1ec3n giao v\u1eadt ch\u1ea5t gi\u1eef \u0111\u1ebfn ng\u00e0y \u0111\u00e1o h\u1ea1n). Gi\u00e1 tr\u1ecb c\u1ee7a ch\u1ee9ng kho\u00e1n ph\u00e1i sinh \u0111\u01b0\u1ee3c khu\u1ebfch \u0111\u1ea1i l\u00ean nhi\u1ec1u l\u1ea7n do h\u1ec7 s\u1ed1 nh\u00e2n h\u1ee3p \u0111\u1ed3ng khi thi\u1ebft k\u1ebf c\u00e1c s\u1ea3n ph\u1ea9m. Vi\u1ec7c thanh to\u00e1n chuy\u1ec3n giao gi\u1eefa c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0 ch\u1ec9 l\u00e0 gi\u00e1 tr\u1ecb ch\u00eanh l\u1ec7ch gi\u00e1 (l\u00e3i\/l\u1ed7).  <\/p>\n<p>Kinh nghi\u1ec7m qu\u1ed1c t\u1ebf cho th\u1ea5y c\u00e1c n\u01b0\u1edbc \u0111\u1ec1u d\u1ea7n chuy\u1ec3n sang \u0111\u00e1nh thu\u1ebf d\u1ef1a tr\u00ean thu nh\u1eadp th\u1ef1c \u0111\u1ed1i v\u1edbi ch\u1ee9ng kho\u00e1n ph\u00e1i sinh (Anh, Ph\u00e1p, \u0110\u1ee9c, Lucxembourg, M\u1ef9, \u00dac, Nh\u1eadt B\u1ea3n, Canada, Th\u00e1i Lan). N\u1ebfu \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf tr\u00ean gi\u00e1 tr\u1ecb giao d\u1ecbch th\u00ec thu\u1ebf su\u1ea5t ph\u1ea3i linh ho\u1ea1t \u0111\u1ed1i v\u1edbi t\u1eebng s\u1ea3n ph\u1ea9m (\u1ea4n \u0110\u1ed9, \u0110\u00e0i Loan) v\u00e0 m\u1ee9c thu\u1ebf su\u1ea5t ph\u1ea3i th\u1ea5p h\u01a1n r\u1ea5t nhi\u1ec1u l\u1ea7n so v\u1edbi m\u1ee9c thu\u1ebf su\u1ea5t \u00e1p d\u1ee5ng cho th\u1ecb tr\u01b0\u1eddng ch\u1ee9ng kho\u00e1n c\u01a1 s\u1edf (\u0110\u00e0i Loan th\u1ea5p t\u1eeb 150 l\u1ea7n \u0111\u1ebfn 600 l\u1ea7n thu\u1ebf su\u1ea5t tr\u00ean th\u1ecb tr\u01b0\u1eddng ph\u00e1i sinh so v\u1edbi thu\u1ebf su\u1ea5t tr\u00ean th\u1ecb tr\u01b0\u1eddng c\u01a1 s\u1edf).<\/p>\n<p><a title=\"Xem th\u00eam b\u00e0i c\u00f9ng t\u00e1c gi\u1ea3\" href=\"http:\/\/vietstock.vn\/tac-gia\/huy-khai-577.htm\">Huy Kh\u1ea3i<\/a><\/p>\n<p><a href=\"http:\/\/fili.vn\/2025\/07\/bo-tai-chinh-de-xuat-muc-thue-20-tren-lai-ban-chung-khoan-hang-nam-758-1330793.htm\" target=\"_blank\">FILI<\/a><\/p>\n<p>&#8211; 22:50 21\/07\/2025<\/p>\n<\/p><\/div>",
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